The evolution of the concept of sustainable development and non-financial reporting (rectius, Sustainability Reporting) follows a convergent trajectory, characterized by a gradual processo of legal institutionalization and an increasing prominence within both international and national legal framework. While the principle of sustainability finds its historical roots in 18th-century European forestry law, it has progressively acquired a pivotal role in the contemporary regulatory landscape, serving as a cornerstone of corporate governance oriented not only towards economic efficiency but also towards enviromental and social protection. Sustainability reporting, therefore, emerges as an essential mechanism for the externalization of these imperatives, acting as a bridge between the principle of sustainable development and its concrete implementation within corporate dynamics and decision-making processes.
Sostenibilità e Rendicontazione: Due facce della stessa medaglia.
Faggiano Milena
2024-01-01
Abstract
The evolution of the concept of sustainable development and non-financial reporting (rectius, Sustainability Reporting) follows a convergent trajectory, characterized by a gradual processo of legal institutionalization and an increasing prominence within both international and national legal framework. While the principle of sustainability finds its historical roots in 18th-century European forestry law, it has progressively acquired a pivotal role in the contemporary regulatory landscape, serving as a cornerstone of corporate governance oriented not only towards economic efficiency but also towards enviromental and social protection. Sustainability reporting, therefore, emerges as an essential mechanism for the externalization of these imperatives, acting as a bridge between the principle of sustainable development and its concrete implementation within corporate dynamics and decision-making processes.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
